The European Commission is expected to present on 21 April a revision of the Non-Financial Reporting Directive (NFRD), which dates from 2014 and obliges large, public interest companies with more than 500 employees to include in their annual report a non-financial statement including information on the environmental impacts of their activities (see EUROPE B12618A20).
A provisional version of the draft text, of which EUROPE received a copy on Thursday 8 April, already gives the broad...